Section 21(4) in Andhra Pradesh General Sales Tax Act, 1957
(4)The Appellate Tribunal may, after giving both parties to the appeal a reasonable opportunity of being heard -(i)confirm, reduce, enhance or annul the assessment or the penalty or both; or(ii)set aside the assessment or the penalty, or both, and direct the assessing authority to pass a fresh order after such further inquiry as may be directed; or(iii)pass such other orders as it may think fit;Provided that if the appeal, involves a question of law, a decision on which is pending in any proceeding before the High Court or the Supreme Court, the Appellate Tribunal may defer the hearing of the appeal before it, till such proceeding is disposed of.
